Methodology regarding the acknowledgement of the Economics PhD as expert accountants
Given the provisions of Article 4, paragraph (2) from the Government Ordinance no. 65/1994, approved through Law no. 42/1995 concerning the acknowledgement, upon request, as expert accountants for academicians, university professors and lecturers, doctors in economics and docents, specialized in finance and accounting, the following methodology is issued:
I. The finance and accountancy specialization is proven based on the following documents:
- doctor degree released by the economic profile faculties;
- the title of the doctoral dissertation that must concern one of the subjects within the finance and/or accountancy area.
All files regarding the acknowledgement as expert accountants for the PhDs must be filed by the General Secretariat of the Body.
The special Directions and Departments must consider the following issues:
- complying with the provisions within art. 4 paragraph 1 letters a and c from the above mentioned legislative document, by presenting a medical certificate and a valid criminal record;
- a copy of the doctor diploma certified by a public notary as well as the title and content of the PhD dissertation.
If the documents in the file generate some doubts regarding the profile of the faculty or the content of the PhD dissertation and the PhD preparation, those persons shall be required to add to their files the title and content of the papers and the list of exams passed during the PhD period, as well as documents certifying the practice activity of the solicitor.
The natural persons that received their PhD diploma outside the country must present translated and certified copies of the PhD Diploma and also the content of the PhD dissertation.
The candidates who have submitted all the documents required by the Methodology at the special Departments and Divisions of CECCAR and who are confirmed, following the analysis, as having fulfilled the provisions within the legal requirements receive from the special divisions and departments of CECCAR a positive response regarding the registration for an interview in order to be acknowledged as expert accountant, within 15 days from filing all the documents and the justificatory papers that are to be sent for the approval of the Standing Board of the Superior Council of the Body. Given the results of the analysis of the file, the Standing Board of the Superior Council may decide regarding the complexity of the interview or the organizing of an exam.
II. The interview (exam) is sustained in front of the Examination Commission formed by:
1. The president of the Superior Board of CECCAR – the President of the Examination Commission.
2. The General Executive Director of CECCAR – member
3. A representative of the Ministry of Public Finances – member
4. A representative from the Ministry of Justice – member
5. An university professor from ASE Bucharest – member
6. The director of the Entrepreneurship Management and Professional Acknowledgement Direction – secretary of the Examination Commission.
The Commissions must meet only in the presence of the president and at least 2 of the other 3 persons mentioned in paragraphs 3 – 5.
The results of the interview (exam) are mentioned in the recording of the proceedings that is filed in two copies, one being sent to the special departments and directions of CECCAR and the other one being attached to the paper presented to the Standing Board of the Superior Council in order to make a decision regarding the positive/negative acknowledgement as expert accountant and the registration/ non-registration in the Table of the Body. The decision shall be communicated to that person and, as the case may be, to the CECCAR branch.
If the candidate is rejected following the interview (exam), he may sustain it again after 30 days.
The admitted person must present himself to his branch in order to file the necessary documents for being registered at CECCAR, according to the legal provisions, within 30 days from the receipt of the decision of the Standing Board.
III. A person that is unsatisfied with the way his/her request was handled may address the Superior Council within 30 days from the receipt of the announcement.
The Superior Council shall analyze the complaint in its first meeting, as well as the file received from the special departments and divisions, and shall decide regarding the registration or non-registration of that person in the Table of the Body.
The General Secretariat of the Body, given the decision of the Superior Council, must communicate the decision of the Superior Council to the person that has sent the complaint.
Given the positive resolution of this complaint, the General Secretariat of the Body shall communicate to the CECCAR branch the decision regarding the registration of that person in the Table of the Body.
IV. The interview fee is established through the decision of the Superior Council of the Body and shall be paid by the candidate before taking the interview.